from MSDN: (http://msdn.microsoft.com/en-us/library/s1ax56ch%28VS.71%29.aspx)
Value Types
The value types consist of two main categories:
* Struct type
* Enumeration type
The struct types contain the user-defined struct types and the following built-in simple types:
* Numeric types
o Integral types
o Floating-point types
o decimal
* bool
Main Features of Value Types
A variable of a value type always contains a value of that type. The assignment to a variable of a value type creates a copy of the assigned value, while the assignment to a variable of a reference type creates a copy of the reference but not of the referenced object.
All value types are derived implicitly from the Object class.
Unlike reference types, it is not possible to derive a new type from a value type. However, like reference types, structs can implement interfaces.
Unlike reference types, it is not possible for a value type to contain the null value.
Each value type has an implicit default constructor that initializes the default value of that type. For information on default values of value types, see Default Values Table.
Main Features of Simple Types
All of the simple types are aliases of the .NET Framework System types. For example, int is an alias of System.Int32. For a complete list of aliases, see Built-in Types Table.
Constant expressions, whose operands are all simple type constants, are evaluated at compilation time. For more information, see 7.15 Constant expressions.
Simple types can be initialized using literals. For example, 'A' is a literal of the type char and 2001 is a literal of the type int.